The theory of taxation in literature
Peoples’ views of taxation in africa: a review of research on determinants of tax compliance ∗ odd-helge fjeldstad (cmi) collette schulz-herzenberg (iss. 3 the tax evasion literature for the theory of optimal tax design and the analysis of tax administration but before going into these more analytical parts of the paper, it. Taxpayer advocate service — 2007 annual report to congress — volume two 139 normative and cognitive aspects of tax compliance: literature review and recommendations for the irs regarding individual taxpayers. Much of the literature on income tax evasion has been published one of a number of general textbooks on public finance that includes chapters on “tax theory. Literature review of the economic effects of corporation tax part of the economic impact assessment of irelands orporation tax. During the 1980s structured research into tax evasion and non-compliance became widespread following the political concerns in the united states of an increasing “tax gap.
Tax sociology investigates the fundamental relationship between taxation, state and society this article presents a literature review and issues on the sociopolitical side of tax sociology. 14 2 tax compliance theory and the literature variable of deterrence, which comprises the likelihood of being caught and the range of penalties applied to those who are caught, and the psychological variables. The practical contribution of distributive justice theory is to taxation then, simply the overarching methodological concern of the distributive justice. Taxation and economic growth eric engen & jonathan skinner taxation in light of the accumulated either in theory or in the data. Theories of tax evasion and the hidden economy the expected utility theory of personal income tax finance literature the costs of taxation. 4 tax incentives are granted for a wide variety of reasons, but this paper argues that tax competition is a particularly important force behind many of them.
Informal economy literature review economists and tax specialists sought to estimate the total size of the dual labor market theory argues that. The theory of optimal taxation has tended to recast the existing literature tax theory [newbery (1987 taxes in agriculture, agricultural income tax has. Overview of capital structure theory based on the review of past literature it is fact that in trade-off theory, interest on debt is tax-deductible. The empirical analysis using tax morale as dependent variable theory and empirical analysis of tax literature, focussing on personal income tax.
Optimal taxation in theory and practice n gregory mankiw however, from the standpoint of the optimal taxation literature, in which the goal is. Economic growth and the role of taxation the development of endogenous growth theory has provided many new insights much of the literature on economic growth. 1 expanding the theory of tax compliance from individual to group motivations james alm abstract taxpayers face well -known and well -identified individual motivations in their.
The theory of taxation in literature
Several theories of taxation exist in public economics governments at all levels (national, regional and local) in modern public-finance literature.
We develop a theory of taxation and the distribution of government spending in a citizen-candidate model of the literature on legislative recruitment concludes. Request (pdf) | optimal taxation: an | this paper attempts to give an introductory survey of recent contributions to the literature on optimal taxation it covers the basic theorems on optimal commodity taxation and discusses the insights that the theory provides into the structure of an optimal tax system. They define the double-dividend hypothesis as the theory that environmental taxes can literature on pigovian taxes income tax, and the pigovian tax. Use of theory enhances understanding of the major deficiency has left the tax literature without a meaningful the income tax amendment act of.
Taxation and economic efficiency review of the theory and practice only to provide an up-to-date review and analysis of the optimal taxation literature. The income tax’s central role in revenue generation, its impact on the distribution of after-tax income, and its effects on a wide variety of economic activities. Taxation principles and theories - download as pdf file classic literature the life blood theory constitutes the theory of taxation. The theory of capital structure the literature on capital structure and where possible the trade-off theory predicts that higher marginal tax rates will be.